There are many conflicting opinions and comments on the WWW. I have a client whose vendor is a SMLLC owned by an individual. The original W-9 they received simply had LLC name on Line 1, checked the box for sole-prop/single member LLC and provided EIN for LLC (which if you TIN match goes through).
Based on the instructions for Form W-9 the IRS has clearly stated "Do not enter the disregarded entity's EIN." Client approached vendor and requested updated W-9 and sent section of instructions highlighting how the form should be filled out per the instructions. Vendor resubmitted with Owner name on Line 1, LLC name on Line 2, and EIN for LLC. Name on Line 1 does not TIN match with EIN (obviously). Vendor refuses to provide SSN and their accountant has told them not to and they are not willing to get EIN for owner either.
Per W-9 instructions Client should back-up withhold, and has asked for help, however I have never had a vendor not comply with providing requested information. Do they backup withhold and remit using EIN of LLC as that is all they have? Any help is greatly appreciated.